SIMLA HOLDINGS v. THE ASSISTANT COMMISSIONER CENTRAL TAX DIVISION ROHINI, DELHI WEST & ORS
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
SIMLA HOLDINGS
v.
THE ASSISTANT COMMISSIONER CENTRAL TAX DIVISION ROHINI, DELHI WEST & ORS
W.P.(C) 2469/2024 & CM APPL. 32308/2024 dated 10.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 169
Rule Number : Rule 142
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Demand – Wrongful availment of ITC – Petitioner contended non-communication of order and sought direction for uploading on GST portal – Court earlier disposed petition directing such upload and treating limitation from that date – Later review allowed as petitioner received physical copy but failed to disclose – Court held concealment justified recall of prior order – Considering pendency of challenge to Notification No. 9/2023-Central Tax before Supreme Court liberty granted to file appeal – Held: Writ petition disposed – Petitioner permitted to file appeal by 31.10.2025 with requisite pre-deposit subject to payment of ₹50,000 to DHCBA Natural Calamities Relief Fund – Appeal to be decided on merits and not dismissed as time-barred – Proceedings subject to outcome of matter pending before Supreme Court.
Represented By:
Counsel for the Petitioner: Pradeep Singh Rawat & Girish Chandra, Advs.
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